Factors Affecting the Supply of Accounting Graduates

2004 ◽  
Vol 19 (4) ◽  
pp. 443-467 ◽  
Author(s):  
Mary Jo Billiot ◽  
Sid Glandon ◽  
Randy McFerrin
Keyword(s):  
Labor Market ◽  
Market Model ◽  
Master's Level ◽  
Academic Preparedness ◽  
Labor Market Conditions ◽  
Factors Affecting ◽  
Baccalaureate Degrees ◽  
Entry Level ◽  
Incoming Freshmen ◽  
Accounting Graduates

We use a cobweb model to construct a labor market model that can be used to analyze the impacts of changing labor market conditions on the market for new accounting graduates. These conditions are partitioned into macroeconomic and academic-specific changes. We find that 73.2 percent of the decline in the number of accounting baccalaureate degrees since 1990 can be explained by such factors as the decline in the relative salaries of entry-level accountants, the decline in academic preparedness of incoming freshmen, implementation of the 150-hour requirement, and increases in freshmen enrollments. Furthermore, we explain 60.1 percent of the observed increase in master's level accounting degrees. This increase can be attributed to a rise in the salary premium associated with earning a master ‘s degree and implementation of the 150-hour requirement.

scholarly journals Youth Underemployment in Sulawesi

2021 ◽  
Vol 4 (1) ◽  
pp. 37
Author(s):  
Ahmad Ayis ◽  
Lilik Sugiharti
Keyword(s):  
Labor Market ◽  
Multinomial Logistic Regression ◽  
Young Population ◽  
Micro Data ◽  
Labor Market Conditions ◽  
Factors Affecting ◽  
Multinomial Logistic Regression Analysis ◽  
Independent Variables ◽  
Occupational Characteristics ◽  
The Individual

Underemployment provides a picture of the imperfection of the labor market which causes the capacity of the workforce to be unable to be optimally utilized. Many studies state that young workers are very vulnerable to being underemployed. Youth is the driving force of a country's economic development, so the labor problems inherent in youth must be resolved properly. This study aims to analyze the factors affecting underemployment among young people in Sulawesi Island. The data used in this research is SAKERNAS August 2019 data. The method of analysis used is multinomial logistic regression analysis, where the independent variables of this study are variables related to the individual and occupational characteristics of the young population. This research shows that there are differences in the factors that affect underemployment of young men and women, especially in education and business. The weakness of this research is the unavailability of micro data that can describe labor market conditions.

Business management in the light of cultural diversity in the labor market

2020 ◽  
pp. 28-44
Author(s):  
René Pawera ◽  
Monika Lavrovičová ◽  
Lucia Húsenicová
Keyword(s):  
Labor Market ◽  
Cultural Diversity ◽  
Key Words ◽  
Slovak Republic ◽  
Business Management ◽  
Diversity Management ◽  
Equal Opportunities ◽  
Market Conditions ◽  
Labor Market Conditions ◽  
Labor Market Inequality

An important element of the management of modern companies and organizations is the proper use of diversity management and equal opportunities, aimed at eliminating discrimination in the labor market. The paper summarizes the starting points for these processes in the labor market. It describes the tendencies of the development of the solved problem in the context of the labor market conditions of the Slovak Republic. Key words: labor market inequality, equal opportunities management, diversity management

scholarly journals What Employers Want from Interns: Demand-Side Trends in the Internship Market

2020 ◽  
Author(s):  
Carrie Shandra
Keyword(s):  
Labor Market ◽  
Great Recession ◽  
Career Transition ◽  
The United States ◽  
Demand Side ◽  
Entry Level ◽  
The Great Recession ◽  
Education Experience ◽  
College Career ◽  
Skill Requirements

Internships have become a ubiquitous component of the college-career transition, yet empirical evidence of the internship market is limited. This study uses data from 1.3 million internship postings collected between 2007-2016 in the United States to (1) identify trends in internship education, experience, and skill requirements over the Great Recession and recovery periods; (2) evaluate how these trends correspond to those observed in the traditional labor market; and (3) assess robustness across labor market sectors. Results indicate that internship education and skill requirements increased substantially throughout the recession and recovery periods, indicative of a longer-term structural shift in employer expectations about internship hiring. Additionally, growth in internship education and skill requirements largely outpaced growth in non-internship education and skill requirements over the same period, suggesting potential substitution of non-interns with interns. Post-recession employers still consider internships to be entry-level positions—yet now expect interns to have skills in hand.

scholarly journals The suitability of accounting education at Saudi universities for the labor market requirements: An exploratory Study: مدى مُلاءمةِ التعليمِ المُحَاسَبِيّ في الجامعاتِ السعوديةِ لمُتطلَّبَاتِ سوقِ العملِ: دراسةٌ استكشافيةٌ

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Abrar Obaid Al-Jahdali -     Najla Ibrahim Abdul Rahman
Keyword(s):  
Labor Market ◽  
Teaching Methods ◽  
Exploratory Study ◽  
Quantitative Methods ◽  
Descriptive Analysis ◽  
Accounting Education ◽  
Accreditation Standards ◽  
Market Requirements ◽  
Outcomes Of Education ◽  
Accounting Graduates

This study aimed to identify the suitability of accounting education at Saudi Universities for the labor market requirements, by examining the effectiveness of the application of the international Academic Accreditation standards (AACSB) for the Accounting program on the efficiency of the outputs of the accounting departments, and examining effectiveness of the developed educational Accounting curricula when applying these standards in raising the professionalism of the graduates of the accounting departments. To meet study’s objectives, the researcher adopted descriptive analysis approach to analysis a selected sample. A questionnaire was prepared and circulated among (Academic members, accounting graduates and Labor Market). The results of this research showed the correlation between the outcomes of education and the labor market requirements, and between application of international academic accreditation standards and the efficiency accounting departments’ outputs. Moreover, there is correlation between the effectiveness of developing accounting curricula when applying accreditation standards and professionalism of the graduates. The results are: The current teaching methods are able to give graduates some of expected and professional skills required. The accounting departments are interest to develop detailed plan for the program and courses. There is a need of the departments to implement joint programmers with the labor market, to qualify students to practice accounting professionally. The recommendations recommended Incorporate accounting curricula with software programs that enable students to use quantitative methods to address accounting issues, Improve the design of the curriculum to keep pace with the future development of the profession. And Strengthen the communication between accounting departments and labor market to implement programs that help qualify students to practice accounting professionally.

scholarly journals The Persistent Effects of Initial Labor Market Conditions for Young Adults and Their Sources

2020 ◽  
Vol 34 (4) ◽  
pp. 168-194 ◽  
Author(s):  
Till von Wachter
Keyword(s):  
Labor Market ◽  
Middle Age ◽  
Empirical Literature ◽  
Early Exposure ◽  
Labor Market Conditions ◽  
Risky Alcohol ◽  
Labor Market Entry ◽  
Risky Alcohol Consumption ◽  
Age Patterns

Unlucky young workers entering the labor market in recessions suffer a range of medium-to long-term consequences. This paper summarizes the findings of the growing empirical literature on this subject and uses it to assess economic models of career development. The literature finds large initial effects on earnings, labor supply, and wages that tend to fade after ten to fifteen years in the labor market, and that are accompanied by changes in occupation, job mobility, and employer characteristics. Adverse initial labor market entry also has persistent effects on a range of social outcomes, including timing and completed fertility, marriage and divorce, criminal activities, attitudes, and risky alcohol consumption. There is also evidence that early exposure to depressed labor market lowers health and raises mortality in middle age, patterns accompanied by a reopening of earnings gaps.

Sign in / Sign up

Export Citation Format

Share Document